Wendri Sukmarani



The 2019 corona virus disease pandemic (Covid-19) is a challenge for universities to find effective solutions so as not to have a negative effect on student learning outcomes. The form of lectures that can be used as a solution during the Covid-19 pandemic is online learning both virtual and learning management system (LMS). This online learning requires students to be more independent in understanding the material provided by the lecturer. This will be an obstacle for courses that are not only understanding theory but require a logical understanding in solving each case, one of which is the Accounting course. In addition to theory, accounting study program requires practice and computational logic. Therefore, researchers want to conduct research to find out how the application of online learning is, the level of student understanding of the material provided and the effectiveness of student online learning in the special STIE Nusa Megarkencana accounting study program which is the impact of the Covid-19 pandemic with the online learning process.
The data of this research were taken from students of the special accounting study program STIE Nusa Megarkencana in 2019 - 2020 as the object of research. In collecting data, researchers used a questionnaire using Google From and other documents, books and articles. In this regard, the research used is quantitative research because it uses two variables, for data analysis using Product Moment correlation.
Based on the results of the study using the percentage formula and "r" Product Moment, it can be concluded that: (1) the effectiveness of online learning and the level of understanding of the material. Students of the STIE Nusa Megarkencana accounting study program are categorized sufficiently with intervals of 29.54 and 24.31. (2) The effectiveness of online learning in increasing the understanding of student material in the special accounting study program STIE Nusa Megarkencana is stated to have a positive relationship. With rxy = 0.57 and r table = 0.263, which means rxy> from r table so that Ho is rejected and Ha is accepted.

Keywords : Online Learning and Comprehension

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